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| Author: | Bayer, R. Cowell, F. |
| Title: | Tax compliance and firms' strategic interdependence |
| Journal: | Journal of Public Economics
2009 : DEC, VOL. 93:11-12, p. 1131-1143 |
| Index terms: | companies strategy oligopoly tax evasion |
| Freeterms: | tax compliance |
| Language: | eng |
| Abstract: | This paper focuses on a relatively neglected area of the tax-compliance literature in economics, the behaviour of firms. Explored is the impact of alternative audit rules on receipts from a tax on profits. The enforcement policy can have an effect on firms' behaviour in two dimensions: i. their market decisions and ii. their compliance behaviour. Thus, an appropriate design of the enforcement policy can have a "double dividend" by manipulating firms in both of the dimensions. |
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